Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
New Delhi, the 26th April, 2010.
Instructions
To,
All Chief Commissioners of Customs / Excise/ Cus & Central Excise
All Commissioners of Customs / Excise/ Cus & Central Excise
All Director Generals of CBEC/ CDR CESTAT
Subject: Brand Rate of Duty Drawback- Post Audit by the Board - regarding.
Sir / Madam,
I am directed to refer to
Board’s Circular No. 13/2004-Cus dated 12.2.04 whereby
it was desired that the one set of complete documents relating to fixation of
Brand Rate of Duty Drawback should be sent to the Directorate General of Export
Promotion (DGEP) for post audit. The work relating to Post Audit of the Brand
Rate claims was thereafter transferred from the DGEP to the Drawback Division of
the Board vide Circular No. 1/2008-Customs dated 9.1.08.
- The work relating to the Post Audit of Brand rate claims was being handled by
the Board so far as it was felt that the field formations would take some time
to develop expertise in this work. As more than 7 years have passed since the
work relating to fixation of Brand Rates of Duty Drawback was transferred to the
field formations, the matter has been reviewed. The field formations are advised
not to send the brand rate letters / applications etc to the Board for post
audit anymore. They may, however, continue to get the letters post / pre-audited
as per para 3 (ix) of the Board’s Circular No. 14/03-Cus dated 6.3.03. They may
also maintain all records pertaining to brand rate fixation for subsequent
reference and auditing by Internal Audit and C&AG Audit as per para 3(x) of the
same circular.
- The receipt of this instruction may please be acknowledged. The instruction
may be brought to the notice of the officers. Difficulties faced, if any, in
implementation of this Instruction may be brought to the notice of the Board
immediately.
Yours faithfully,
(RAHUL LAL)
SENIOR TECHNICAL OFFICER (DRAWBACK)
F.No. 609/46/2010–DBK